BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: Germany
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:germany-2018-11-27-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20181127
DTEND;VALUE=DATE:20181128
SUMMARY:DE: Federal E-Invoicing Ordinance (ERechV) in force: federal contra
 cting authorities must receive and process e-invoices
DESCRIPTION:Public sector (B2G). Applies to: Federal contracting authoritie
 s other than sub-central authorities\, sector contracting entities and con
 cession grantors.\nDetails and sources: https://documentmanagement.systems
 /e-invoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de
 ): https://www.gesetze-im-internet.de/erechv/__11.html\nLast verified 2026
 -10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2019-11-27-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20191127
DTEND;VALUE=DATE:20191128
SUMMARY:DE: ERechV extended to sub-central federal contracting authorities\
 , sector contracting entities and concession grantors (receiving)
DESCRIPTION:Public sector (B2G). Applies to: Sub-central federal contractin
 g authorities\, sector contracting entities and concession grantors.\nDeta
 ils and sources: https://documentmanagement.systems/e-invoicing/germany/\n
 Federal Ministry of Justice (gesetze-im-internet.de): https://www.gesetze-
 im-internet.de/erechv/__11.html\nLast verified 2026-10-03. Information onl
 y\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2020-11-27-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20201127
DTEND;VALUE=DATE:20201128
SUMMARY:DE: Mandatory e-invoicing to federal contracting authorities (XRech
 nung by default\, via the federal invoice portal)
DESCRIPTION:Public sector (B2G). Applies to: Suppliers invoicing federal co
 ntracting authorities\; direct orders up to €1\,000 and a few other case
 s are exempt.\nDetails and sources: https://documentmanagement.systems/e-i
 nvoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de): h
 ttps://www.gesetze-im-internet.de/erechv/__3.html\nFederal Ministry of Jus
 tice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/erechv/_
 _11.html\nFederal Procurement Office (Beschaffungsamt des BMI): https://ww
 w.e-rechnung-bund.de/faq/\nLast verified 2026-10-03. Information only\, no
 t legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2025-01-01-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20250101
DTEND;VALUE=DATE:20250102
SUMMARY:DE: E-invoice becomes the legal default for domestic B2B invoices\;
  all businesses must be able to receive structured e-invoices (no consent 
 needed for the sender)
DESCRIPTION:Receive. Applies to: All businesses established in Germany\, in
 cluding small businesses and businesses with only exempt supplies.\nDetail
 s and sources: https://documentmanagement.systems/e-invoicing/germany/\nBu
 ndesgesetzblatt / Federal Ministry of Justice: https://www.recht.bund.de/b
 gbl/1/2024/108/VO.html\nFederal Ministry of Justice (gesetze-im-internet.d
 e): https://www.gesetze-im-internet.de/ustg_1980/__14.html\nFederal Minist
 ry of Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ
 /e-rechnung.html\nLast verified 2026-10-03. Information only\, not legal o
 r tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2025-01-01-archiving@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20250101
DTEND;VALUE=DATE:20250102
SUMMARY:DE: Retention period for invoices (VAT law) and accounting vouchers
  (tax code) cut from ten to eight years
DESCRIPTION:Archiving. Applies to: All businesses\, for every invoice and v
 oucher whose retention period had not expired by 31 December 2024 (excepti
 ons for credit institutions\, insurers and investment firms).\nDetails and
  sources: https://documentmanagement.systems/e-invoicing/germany/\nBundesg
 esetzblatt / Federal Ministry of Justice: https://www.recht.bund.de/bgbl/1
 /2024/323/VO.html\nFederal Ministry of Justice (gesetze-im-internet.de): h
 ttps://www.gesetze-im-internet.de/ustg_1980/__14b.html\nFederal Ministry o
 f Justice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/ust
 g_1980/__27.html\nFederal Ministry of Justice (gesetze-im-internet.de): ht
 tps://www.gesetze-im-internet.de/ao_1977/__147.html\nFederal Ministry of J
 ustice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/aoeg_1
 977/art_97__19a.html\nLast verified 2026-10-03. Information only\, not leg
 al or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2026-01-01-archiving@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20260101
DTEND;VALUE=DATE:20260102
SUMMARY:DE: Eight-year VAT retention period for invoices also applies to cr
 edit institutions\, insurers and investment firms
DESCRIPTION:Archiving. Applies to: Credit institutions (incl. branches unde
 r § 53 KWG)\, insurers under federal insurance supervision and investment
  firms\, for invoices whose old retention period had not expired on 1 Janu
 ary 2026.\nUnder the tax code these institutions still keep accounting vou
 chers for ten years (Art. 97 § 19a(3) EGAO).\nDetails and sources: https:
 //documentmanagement.systems/e-invoicing/germany/\nFederal Ministry of Jus
 tice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/ustg_198
 0/__27.html\nFederal Ministry of Justice (gesetze-im-internet.de): https:/
 /www.gesetze-im-internet.de/aoeg_1977/art_97__19a.html\nLast verified 2026
 -10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2027-01-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:DE: Mandatory issuing of e-invoices for domestic B2B supplies: pape
 r and PDF invoices no longer allowed
DESCRIPTION:Issue. Applies to: Businesses established in Germany whose tota
 l turnover in the previous calendar year exceeded €800\,000.\nDetails an
 d sources: https://documentmanagement.systems/e-invoicing/germany/\nFedera
 l Ministry of Justice (gesetze-im-internet.de): https://www.gesetze-im-int
 ernet.de/ustg_1980/__27.html\nFederal Ministry of Finance (BMF): https://w
 ww.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html\nFederal Mini
 stry of Finance (BMF)\, copy hosted by Collmex GmbH: https://www.collmex.d
 e/bmf-schreiben-e-rechnungen_2024.pdf\nLast verified 2026-10-03. Informati
 on only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2028-01-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:DE: Mandatory issuing of e-invoices for domestic B2B supplies exten
 ded to all remaining businesses
DESCRIPTION:Issue. Applies to: Businesses established in Germany with prior
 -year total turnover up to €800\,000 (small businesses under § 19 UStG 
 remain exempt).\nDetails and sources: https://documentmanagement.systems/e
 -invoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de):
  https://www.gesetze-im-internet.de/ustg_1980/__27.html\nFederal Ministry 
 of Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-
 rechnung.html\nFederal Ministry of Justice (gesetze-im-internet.de): https
 ://www.gesetze-im-internet.de/ustdv_1980/__34a.html\nFederal Ministry of F
 inance (BMF)\, copy hosted by Collmex GmbH: https://www.collmex.de/bmf-sch
 reiben-e-rechnungen_2024.pdf\nLast verified 2026-10-03. Information only\,
  not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2028-01-01-issue-2@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:DE: End of the EDI transition: EDI invoices must meet the e-invoice
  format rules (EN 16931 or a correctly extractable agreed format)
DESCRIPTION:Issue. Applies to: All businesses established in Germany that i
 nvoice domestic B2B customers via EDI in a format not meeting § 14(1) sen
 tence 6 UStG.\nDetails and sources: https://documentmanagement.systems/e-i
 nvoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de): h
 ttps://www.gesetze-im-internet.de/ustg_1980/__27.html\nFederal Ministry of
  Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-re
 chnung.html\nLast verified 2026-10-03. Information only\, not legal or tax
  advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:germany-2030-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:6
DTSTART;VALUE=DATE:20300701
DTEND;VALUE=DATE:20300702
SUMMARY:DE: EU digital reporting requirements (ViDA) for intra-EU B2B trans
 actions\, based on e-invoices
DESCRIPTION:Report. Applies to: Businesses making cross-border B2B supplies
  within the EU.\nGerman implementing legislation not yet published\; the p
 lanned national reporting system has no date or draft law yet.\nDetails an
 d sources: https://documentmanagement.systems/e-invoicing/germany/\nEurope
 an Commission\, DG TAXUD: https://taxation-customs.ec.europa.eu/taxation/v
 at/vat-digital-age-vida_en\nFederal Ministry of Finance (BMF): https://www
 .bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html\nLast verified 
 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/germany/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR